On 23 November 2021, the CSSF published a press release on domiciliation activity carried out in the context of the operation of a business centre or coworking space.
Traditionally, coworking spaces provide for (i) a workstation in the open space, (ii) a dedicated workstation in the open space or (iii) the rental of a private, closed and equipped office with a telephone line and a shared Internet connection.
Recently, the CSSF has noted that certain professionals provide (i) a registered office at the provider's address, (ii) services such as the handling of mail, receiving telephone calls or (iii) registered office at their address on the basis of "virtual offices" without any physical presence of the client being required.
Consequently, the CSSF reminds that the activities consisting in the provision of a registered office along with additional services such as the management of mail, the welcoming of visitors, etc. fall within the scope of domiciliation activities. Certain regulated professionals may carry out domiciliation activities for the companies to which they provide other professional services on an ancillary basis to their main activity. Otherwise, they must be registered with the CSSF as corporate domiciliation agents.
Finally, the CSSF further sets out the criteria enabling to distinguish between rental activities and domiciliation activities.
Please do not hesitate to contact one of our experts for any questions on the above.